If the merchandise on which drawback is to be claimed is exported by mail or parcel post, the official postal records (original or copies) which describe the mail shipment shall be sufficient to prove exportation. The postal record shall be identified on the drawback entry, and shall be retained by the claimant and submitted as part of the drawback claim (see § 191.51(a)).

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Terms Used In 19 CFR 191.74

  • CBP: means U. See 19 CFR 101.1
  • Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
  • Shipment: means the merchandise described on the bill of lading or other document used to file or support entry, or in the oral declaration when applicable. See 19 CFR 101.1

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15289, Mar. 31, 1998, as amended by CBP Dec. 15-11, 80 FR 47407, Aug. 7, 2015]